INTO membership subscription:

New deduction system from 1 Jan encompasses substitutes teachers



When a teacher – who is working in a fixed-term or permanent capacity – joins the INTO she/he completes a subscription deduction mandate which authorises the DES to deduct the INTO subscription on a fortnightly basis. Up until recently the subscription was set at a flat rate of €13.35 per fortnight. The DES did not deduct INTO subscription from teachers working in a substitute capacity. Teachers joining as substitute members paid an annual subscription of €85 directly to the INTO.

From 1 January 2019, a new system for deducting union subscriptions has been introduced by the DES. The flat-rate subscription has been replaced by a deduction calculated as a percentage of each salary payment (currently 0.75% of salary). This subscription is automatically deducted each time a salary payment is issued to an INTO member.

The percentage-based system can now for the first time facilitate the deduction from salary of INTO subscriptions for substitute teachers. Substitute teachers will no longer have to renew their INTO membership annually or pay the full amount in a single payment, as the subscription will now be deducted from each payment issued by the DES.


Deductions from substitute teachers who are retired.

            Once a teacher authorises the DES to deduct an INTO subscription it automatically recommences the deduction when the teacher resumes teaching following a break, such as unpaid leave, career break etc. Since 1 January the automatic re-commencement of deductions has extended to cover teachers returning in a substitute capacity (including returning retired teachers).

Retired teachers working in a substitute capacity saw the INTO deduction for the first time in the payslip of 24 January. The DES is relying on the mandate initially signed by the member – even though this was done many years ago – as the teacher’s consent for this deduction to be made. Accordingly, this deduction only applies to teachers who were previously INTO members.

If you do not wish to remain an INTO member and stop this deduction you should contact the INTO membership section to cancel the membership deduction authorisation you signed when you first joined the INTO. [Ring INTO reception at 01 8047700 and ask for the membership section.]

N.B. The INTO membership subscription is only applied to the salary payment for teaching work and not to the fortnightly pension payment.


RTAI advice

Substitute Membership of the INTO is strongly advised for retired teachers who are working in a substitute capacity. Issues in the workplace arise from time to time for all teachers, including those who are retired and only working intermittently. The function of the RTAI is to advise members on matters that affect them in retirement and the Association -which is not a trade union – is not in a position to advise or represent members in relation to matters that arise during periods of employment as a teacher.

Substitute membership of the INTO is a very cost effective and necessary protection. Based on the current daily substitute rate applicable to retired teachers the cost of INTO membership is €1.26 per day. Compared to the previous annual charge of €85, the new system is cheaper for a teacher subbing up to 67 days a year and the majority of retired teachers fall within this range.


What is the daily rate for a substitute teacher?

There are two daily rates that apply to substitute teachers. Retired teachers returning to the classroom are treated as ‘new entrants’ and are therefore paid on the lower of the two scales.

The applicable rate for retired teachers is €225.50 per day (since 1 October 2022). However, initially €200.69 per day will be processed through fortnightly payroll. The balance of €24.81 per day, for ‘holiday pay’ is paid retrospectively at the end of Christmas, Easter and summer terms.


A word of caution!

Please note that the usual deductions for PAYE, PRSI, USC and DES pension will apply!